Assessor Paul D. Petersen

Maricopa County Assessor's Office

Glossary

Uniform Assessments

Equal assessment charged to all members of the homeowners' organization for the operation and maintenance of the common area property.

Units of Comparison

A property as a whole, or some smaller measure of the size of the property used in the sales comparison approach to estimate a price per unit.

Use Classification

Categories into which real estate can be divided according to its use residential, commercial, industrial, agricultural, and special purpose.